Sales tax revisions.

23LSO-0280
2023
STATE OF WYOMING
23LSO-0280
Numbered
2.0

HOUSE BILL NO. HB0072

Sales tax revisions.

Sponsored by: Representative(s) Brown, Nicholas and Niemiec and Senator(s) Driskill

A BILL

for

AN ACT relating to sales and use tax; providing that the sales tax shall apply to sales of specified services; reducing the sales and use tax rates; repealing the sales tax exemption on food for domestic home consumption; authorizing counties to hold an election to exempt from local excise taxes on food for domestic home consumption; repealing additional sales and use tax exemptions; making conforming amendments; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
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15
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101(a)(xlv) and by creating a new paragraph (xlviii), 39
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15
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103(a)(i) by creating a new subparagraph (Q), 39
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15
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104(a) and (f)(i)(intro) and 39
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15
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205 are amended to read:

39
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15
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101.

Definitions.

(a)

As used in this article:

(xlv)

"Qualifying computer equipment"
means tangible personal property eligible for the exemption provided by W.S. 39
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15
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105(a)(viii)(S). The term
shall include computers, servers, monitors, keyboards, storage devices and other peripherals, racking systems, cabling and trays necessary for the operation of the data processing services center;

(xlviii)

"Service" means any activity specified under this paragraph provided to another person for a fee, retainer, commission or other consideration and which activities involve predominantly the performance of an act other than the selling of tangible property. "Service" shall not include the acts performed by an employee for his employer. "Service" specifically includes but is not limited to the following:

(A)

Agricultural services including landscape consulting and planning, lawn and garden services, other agricultural services that are not otherwise specified and veterinary services except veterinary services provided for farm or ranch livestock;

(B)

Personal services including services provided by beauty shops and barber shops, tax return preparation services and other personal services that are not otherwise specified;

(C)

Business services including commercial art and graphic design, court reporting services, disinfecting and pest control services, building maintenance services, computer programming services, data processing services and other business services that are not otherwise specified, provided that business services shall not include legal services or banking services;

(D)

Amusement and recreation services including services provided by dance studios, dance schools, dance halls, bowling centers, physical fitness centers, public golf courses and membership sports clubs and other amusement and recreation services that are not otherwise specified;

(E)

Engineering and management services including engineering services, architectural services, surveying services, accounting, auditing, bookkeeping, commercial research, testing laboratories, management services, management consulting services, facilities support services and services of real estate agents and managers.

39
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15
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103.

Imposition.

(a)

Taxable event.

The following shall apply:

(i)

Except as provided by W.S. 39
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15
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105, there is levied an excise tax upon:

(Q)

The sales price paid for engaging in or rendering any service as defined in W.S. 39
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15
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101(a)(xlviii).

39
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15
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104.

Taxation rate.

(a)

Except as provided by W.S. 39
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15
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105 there is levied and shall be paid by the purchaser on all sales an excise tax of
three percent (3%)
two and one
‑
half percent (2.5%)
upon all events as provided by W.S. 39
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15
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103(a).

(f)

The tax rate imposed upon a transaction subject to this chapter shall be sourced as follows:

(i)

The retail sale, excluding lease or rental, of a product
or service
shall be sourced as follows:

39
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15
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205.

Exemptions.

There are no specific applicable provisions for exemptions for this article.

The provisions of W.S. 39
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15
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105 shall apply to the taxes imposed by this article.
The board of county commissioners may submit a proposition to the vote of the qualified electors of the county to exempt sales of food for domestic home consumption from the excise taxes imposed by the county under this article. The exemption shall be effective if a majority of those casting their ballots at the election vote in favor of the exemption. The proposition shall be at the expense of the county and be submitted to the electors of the county upon the receipt by the board of county commissioners of a petition requesting the election signed by at least five percent (5%) of the electors of the county or of a resolution approving the proposition from the governing body of the county. If proposed by petition by electors, the number of electors required shall be determined by the number of votes cast at the last general election. The election shall be at the direction and under the supervision of the board of county commissioners. The proposition may be submitted at an election held on a date authorized under W.S. 22
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21
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103.

A notice of election shall be given in at least one (1) newspaper of general circulation published in the county in which the election is to be held, and the notice shall specify the object of the election.

The notice shall be published at least once each week for a thirty (30) day period preceding the election. Once approved, the exemption may be removed by a proposition submitted to the vote of the qualified electors as provided in this section.

Section 2.

W.S. 39
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15
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101(a)(xix) and (xx), 39
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104(b), 39
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105(a)(iii)(B), (vi)(E), (viii)(H), (J), (O), (P), (S) and (U), 39
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101(a)(xiii) and (xiv), 39
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104(b), 39
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105(a)(iii)(B), (vi)(E), (vii)(B), (viii)(B), (D), (E), (H) and (K) and 39
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106(b) are repealed.

Section 3
.

This act is effective July 1, 2023
.

(END)

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HB0072